• General Information
  • Legal Specialties & Bar Admissions
  • Published Works
  • Past Cases & Clients
  • Honors & Awards
  • Pro Bono Activities
  • Mark L. Horwitz, Firm President

    Over Three Decades of Dedication to Criminal Defense

    Mark L. Horwitz

    In 1983, Attorney Mark Horwitz opened his private practice as a criminal defense attorney, emphasizing white-collar defense in cases involving mail fraud, wire fraud, and tax evasion. In his more than 30 years of experience, Horwitz has done everything from prosecuting the last Vietnam War draft dodger tried in Orlando to defending the inventor of Nautilus sports equipment against criminal tax charges.

    Horwitz’ breadth of experience is reflected in Horwitz's private practice, and his reputation in the legal community resulted in his selection to the American College of Trial Lawyers, which is widely considered to be the premier professional organization in America for trial lawyers.

    Professionals He Has Represented

    He has defended many clients charged with criminal tax violations, including the inventor of Nautilus sports equipment, a senior vice-president of E.F. Hutton, and many small- and medium-size business owners.

    • Doctors
    • Billing companies
    • Employees of major hospital corporations
    • Architects
    • Accountants
    • Lawyers
    • Healthcare Professionals
    • Officers of major corporations
    • Major international corporations
    • Small- and medium-size business owners

    Previous Experience and the Journey to His Private Practice

    Horwitz began his career as an in-house assistant counsel for the Deltona Corporation, a major land developer in South Florida, after graduating with honors from the University of Florida College of Law and passing the Bar in 1972. In addition, he began eight years of service in the U.S. Army Reserve, eventually obtaining the rank of captain.

    In 1973, Horwitz became an Assistant United States Attorney for the Middle District of Florida, during which time he administered the Vietnam Amnesty Program in the Orlando Division of the United States Attorney's Office. He defended the U.S. in civil actions and prosecuted federal criminal offenses, including:

    • Mail and wire fraud
    • Tax evasion
    • Healthcare fraud
    • Kidnapping
    • Environmental crimes

    During this time, he also prosecuted the murder of the Post Master of the Gotha Post Office, which at the time was the only murder case ever tried in federal court in Orlando.

    Mark L. Horwitz

    Mark Horwitz, a Harley-Davidson enthusiast, pictured here with partner, Vince Citro, before a Sunday morning motorcycle ride.

    Extracurricular Work

    Due to his experience with expert witnesses, he has lectured to lawyers on dealing with expert witnesses and his cross-examination of an accountant was included as a supplement to the book Criminal Trial Techniques Volume 3, Chapter 65E, published by Thomson West.

    Horwitz has lectured at seminars on subjects such as:

    • Money laundering
    • Cross-examinations
    • Expert witnesses
    • Sentencing

    In addition, he served as a member of the Florida Supreme Court Committee on Standard Jury Instructions in Criminal Cases from 1995 to 2003. Attorneys and Judges are appointed to this committee by the Supreme Court of the State of Florida. The committee, comprising judges and lawyers, is responsible for drafting the jury instructions for criminal cases.

    Litigation Percentage

    • 70% of Practice Devoted to Litigation

    Education

    • University of Florida College of Law, Gainesville, Florida
      • J. D.
      • Honors: Order of the Coif
      • Law Review: University of Florida College of Law Review, 1971 - 1972
    • University of Florida, Gainesville, Florida
      • Bachelor of Science in Business Administration
      • Honors: With High Honors
      • Major: Economics

  • Certified Legal Specialties

    Bar Admissions

    • Colorado, 1986
    • Florida, 1972
    • District of Columbia, 1975
    • U.S. District Court Northern District of Illinois, 2015
    • U.S. District Court Northern District of Florida, 2004
    • U.S. District Court Southern District of Florida, 1972
    • U.S. District Court Middle District of Florida, 1975
    • U.S. Court of Federal Claims, 1998
    • U.S. Court of Appeals 5th Circuit, 1975
    • U.S. Court of Appeals 11th Circuit, 1981
    • U.S. Court of Appeals Federal Circuit, 2003
    • U.S. Supreme Court, 1980
  • Published Works

    • Criminal Tax- Failure of Employer to Collect Withholding Tax, Tax Crimes, Wednesday, April 15, 2009.
    • Mark had part of a cross-examination included in a publication by F. Lee Bailey, Criminal Trial Techniques, authored by F. Lee Bailey and Kenneth Fishman and published by Thomson West. Mark's cross-examination of a witness was included in the yearly supplement and commented on by Mr. F. Lee Bailey.
  • Honors and Awards

    • Listed in Super Lawyers since 2007
    • Listed in Best Lawyers in America since 2006
    • Member, First Central Florida Inn of Court #123, 1991 - Present
    • Appointed Panel Member to the Ninth Judicial Circuit Court Local Professionalism Panel as ordered on August 21st, 2014, by Chief Judge Belvin Perry, Jr.
    • Certified as a Criminal Trial Advocate, National Board of Trial Advocacy
    • Fellow, American College of Trial Lawyers, 1996 - Present
    • President, First Central Florida Inn of Court #123, 2001 - 2003
    • Appointed to the Civil Justice Reform Act Advocacy Group by the District Judges of the U.S. District Court, Middle District of Florida, 1991 - 1995
    • Presented with the 2014 James G. Glazebrook Professionalism and Service Award by the George C. Young American Inn of Court. The Inn's president, Senior U.S. District Judge John Antoon II commended Mark and his dedication to the mission of the Inn: "Mark was one of the founding members of the Inn and has served as its president and as a longstanding member of its board of directors. In his practice, Mark represents those traits which are essential to the function of survival of the American system of justice - excellence in trial practice skill, dedication to the law, civility toward his adversaries, and candor toward the court. With an assiduous commitment to these qualities, Mark zealously represents the interests of his clients. We are fortunate to have him as a member."
  • Past Employment Positions

    • Deltona Corporation , Assistant Corporate Counsel, 1972 - 1973
    • United States Attorney's Office, Assistant U.S. Attorney, 1973 - 1980

    Pro Bono Activities

    • Orange County Bar Indigent Program

Read What Our
Clients Have to Say

“Found myself where no one wants to be, indicted by the USA. Mark's attention to detail and command of the facts and the law led to the dismissal with prejudice of the indictment. Throughout the entire nightmare, Mark was by my side. I could not have been better represented.”